Kirby Beard and Co., Ltd. v. Directeur-Général des Impôts.

Abstract

International Law — Relation to Municipal Law — Treaty providing for Exemption of Aliens from “Extraordinary Conributions” — Question of Exemption a Matter of Public Policy — Whether Judiciary or Executive Competent to Determine Question of Exemption — The Law of France.

Treaties — Interpretation of — Agencies of Interpretation — Treaty Affecting Individuals — Contents of Treaty relating to Matter of Public Policy — Whether Judiciary or Executive Competent to Interpret Treaty — The Law of France